Levy of Purchase Tax

1[3. Levy of Purchase Tax

(1) There shall be levied and collected a tax on the turnover of purchase of sugarcane, such sugarcane being purchased for the purpose of the use thereof in the manufacture or production of sugar in a factory or a unit.

(2) The tax under sub-section (1) shall be levied on the turnover of purchase of sugarcane at such rate as may be specified by the State Government by notification in the Official Gazette, and different rates may be specified for sugarcane purchased for the manufacture or production of sugar in a factory and for the manufacture or production of sugar in a unit. Different rates may also be specified for sugarcane purchased for the manufacture or production of Khandsari sugar in units situated in areas, which are declared by the State Government, from time to time, by notification in the Official Gazette, as developed areas and undeveloped areas respectively. But in no case, the rate or rates so specified shall exceed ten per cent.

(3) The tax levied under the foregoing sub-sections shall be paid by the occupier at such intervals and in such manner as may be prescribed.]

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